TaxTMI 
TaxTMI 
2000 (11) TMI 448
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....r : G.A. Brahma Deva, Member (J)]. - This is an application filed by the Revenue for rectification of mistake against Final Order No. A/1001/99-NB dated 29-10-99 on the ground that mistake has crept in. 2. Arguing for the Revenue, in support of the application Shri Sumit K. Das, submitted that mistake has crept in the order since appeal filed by the Department has been dismissed on the gro....
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....d. 4. On the other hand, Shri J.P. Kaushik submitted that no mistake has crept in the order. The party has filed declaration covering both the Bills of Entry as can be seen from declaration (page 3 & 4 of the paper book) and in view of the order issued by the Commissioner dated 6-11-98 in which declaration was accepted under Kar Vivad Samadhan Scheme. Since the declaration covers both the sh....
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....vided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard." 5. We have carefully considered the matter. We find there i....